M/S Parexel International Services INDIA PVT. LTD. vs. Union Of INDIA And Another
Held
The Court disposed of the writ petition by directing Respondent No. 2 to take a decision on the preliminary objections dated April 15, 2019. The decision is to be made in accordance with the law, by passing a speaking order. Furthermore, Respondent No. 2 is mandated to afford an opportunity of hearing to the petitioner before passing the order. This directive is to be complied with within a period of one week from the date of receipt of the certified copy of the Court's order. The Court explicitly stated that it was not expressing any opinion on the merits of the case. The issue of the validity of the show cause notices or the refund claim was not decided.
Facts
The petitioner, M/s Parexel International Services India Pvt. Ltd., sought a writ of certiorari to quash notices dated January 29, 2019, issued by Respondent No. 2 (State Tax Officer) and a writ of prohibition to restrain further proceedings. The petitioner, engaged in providing support services for 'Pharmaco Vigilance', claimed a refund of Rs. 1,53,86,366/- in unutilized Input Tax Credit for the period July 2017 to March 2018. Respondent No. 2 rejected this refund on January 28, 2019. Subsequently, Respondent No. 2 issued show cause notices for tax demands of Rs. 25,04,59,832/- and Rs. 24,76,39,606/- for periods July 2017 to March 2018 and April 2018 to December 2018, respectively. The petitioner filed preliminary objections to these notices on April 15, 2019, but received no response.
Key Issues
1. Whether Respondent No. 2 is required to decide the preliminary objections filed by the petitioner before proceeding with the show cause notices, as per principles of natural justice and procedural fairness? The petitioner argued that their preliminary objections, filed on April 15, 2019, have not been addressed by Respondent No. 2, despite the pendency of the writ petition. They contended that a decision on these objections is a necessary precursor to any further action on the show cause notices. The revenue or State did not record any arguments in this regard.
Sections Cited
Not specified in the judgment
AI-generated summary — verify with the full judgment below
CWP-11537-2019 -1- IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-11537-2019 Date of Decision: 3.5.2019 M/s Parexel International Services India Pvt. Ltd., UT, Chandigarh ...Petitioner Versus Union of India and another ...Respondents CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL. PRESENT: Mr. Sandeep Goyal, Advocate for the petitioner. AJAY KUMAR MITTAL, J.
In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ of certiorari for quashing the notices dated 29.1.2019 (Annexures P-4 and P-5, respectively) issued by respondent No.
Further, a writ of prohibition has been sought restraining respondent No.2 from proceeding ahead with the notices issued by her.
The petitioner is engaged in the business of providing support services to 'Pharmaco Vigilance'. An agreement dated 13.4.2015 (Annexure P-1) was entered into by and between Parexel International Corporation, Parexel International LLC, Parexel International Ltd., Parexel International GMBH and Parexel International (IRL) Ltd., who all are engaged in the business of providing Pharmaco Vigilance Serv
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.